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According to Spanish media outlet AS, former Chelsea striker Diego Costa has been handed a six-month prison sentence and fined £450,000 after the Atletico Madrid striker defrauded the Spanish state of more than €1 million (£900,000) in 2014.
Costa will pay an additional fine of £32,000 on top of the £450,000 to avoid jail.
The former Chelsea striker was found guilty of not declaring payments of just over €5 million (£4.4 million) from his 2014 transfer from Atletico to Chelsea in his tax return, as well as more than €1 million (£900,000) in image rights.
The 31 year old striker appeared in court in Madrid on Thursday to ratify a deal he made with Spanish prosecutors to resolve a tax fraud case against him.
“Diego Costa reached an agreement a few months ago with the prosecutor and has already paid the corresponding fine plus interest and the request for a prison sentence was withdrawn,” an Atletico spokesman said on Wednesday.
“This week it is expected that agreement will be ratified in court, as is mandatory.”